2014 Rhode Island General Laws
Title 34 - Property
Chapter 34-17 - Fixtures
Section 34-17-2 - Machinery and apparatus declared personal property.
§ 34-17-2 Machinery and apparatus declared personal property. – All other machinery, tools, and apparatus of every description, including all the articles specified in § 34-17-1 whenever they belong to some person other than the owner of the real estate to which they are attached, used, or employed in any manufacturing establishment, are declared to be personal estate, and as such shall be considered in attachments, and in all cases whatsoever; except that in the assessment of taxes such property shall be assessed as provided in chapter 4 of title 44.
History of Section.
(G.L. 1896, ch. 200, § 2; G.L. 1909, ch. 251, § 2; G.L. 1923, ch. 295, § 2; G.L. 1938, ch. 430, § 2; G.L. 1956, § 34-17-2; P.L. 1995, ch. 323, § 27.)
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