R.I. Gen. Laws § 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.