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Rhode Island · Through site files published 2025-08-13 · Newer source version available

R.I. Gen. Laws § 44-4-3: Fixtures declared to be real estate.

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Where this section sits in the code
  1. Title 44 Taxation
  2. Chapter 4 Situs and Ownership of Taxable Property

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.

Collected 2026-09-05T20:00:18Z. Source file · JSON

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