§ 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.
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.
Structure Rhode Island General Laws
Chapter 44-4 - Situs and Ownership of Taxable Property
Section 44-4-1. - Place of taxation of real estate.
Section 44-4-2. - Buildings on leased land deemed real estate.
Section 44-4-3. - Fixtures declared to be real estate.
Section 44-4-4. - Assessment of real estate taxes against owner.
Section 44-4-4.1. - State property taxed to lessee or tenant.
Section 44-4-4.2. - Leasehold improvements taxed to tenant of quasi-public corporation.
Section 44-4-5. - Mortgagor in possession of real estate deemed owner.
Section 44-4-6. - Tenant for life or years.
Section 44-4-7. - Undivided real estate of decedent.
Section 44-4-8. - Real estate tax assessed to person not the owner.
Section 44-4-8.1. - Apportionment of taxes upon sale of real estate.
Section 44-4-9. - Rules for taxation of tangible personal property.
Section 44-4-10. - Persons to whom tangible personalty taxed — Place of taxation.
Section 44-4-11 - — 44-4-13. Repealed.
Section 44-4-14. - Tangible personal property in decedent’s estate.
Section 44-4-15. - Property of minors not under guardianship.
Section 44-4-16 - — 44-4-23. Repealed.
Section 44-4-24. - Rule as to situs of tangible personal property.