2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-4 - Situs and Ownership of Taxable Property
§ 44-4-3 - Fixtures declared to be real estate.

SECTION 44-4-3

   § 44-4-3  Fixtures declared to be real estate. – The main wheels, steam engines, dynamos, boilers, and shafts, whether upright or horizontal, drums, pulleys, and wheels attached to any real estate for operating machinery, and all steam pipes, gas pipes, water pipes, ammonia pipes, air pipes, gas fixtures, electric fixtures, and water fixtures attached to, and all kettles set and used in, any manufacturing establishment, are declared to be real estate when owned by the owners of the real estate to which they are attached.

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