R.I. Gen. Laws § 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.