Rhode Island General Laws — Title 44 (Taxation)
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.
Amendment history
History of Section. G.L. 1896, ch. 45, § 3; P.L. 1905, ch. 1246, § 3; G.L. 1909, ch. 57, § 3; G.L. 1923, ch. 59, § 3; G.L. 1938, ch. 30, § 3; G.L. 1956, § 44-4-3.
Source: view the official text
In this chapter (17 sections)
- 44-4-1 · Place of taxation of real estate
- 44-4-2 · Buildings on leased land deemed real estate
- 44-4-3 · Fixtures declared to be real estate
- 44-4-4 · Assessment of real estate taxes against owner
- 44-4-4.1 · State property taxed to lessee or tenant
- 44-4-4.2 · Leasehold improvements taxed to tenant of quasi-public…
- 44-4-5 · Mortgagor in possession of real estate deemed owner
- 44-4-6 · Tenant for life or years
- 44-4-7 · Undivided real estate of decedent
- 44-4-8 · Real estate tax assessed to person not the owner
- 44-4-8.1 · Apportionment of taxes upon sale of real estate
- 44-4-9 · Rules for taxation of tangible personal property
- 44-4-10 · Persons to whom tangible personalty taxed â Place of…
- 44-4-14 · Tangible personal property in decedentâs estate
- 44-4-15 · Property of minors not under guardianship
- 44-4-24 · Rule as to situs of tangible personal property
- 44-4-25 · Severability