§ 34-17-2 - Machinery and apparatus declared personal property. - Rhode Island Statutes

SECTION 34-17-2

   § 34-17-2  Machinery and apparatus declaredpersonal property. – All other machinery, tools, and apparatus of every description, including allthe articles specified in § 34-17-1 whenever they belong to some personother than the owner of the real estate to which they are attached, used, oremployed in any manufacturing establishment, are declared to be personalestate, and as such shall be considered in attachments, and in all caseswhatsoever; except that in the assessment of taxes such property shall beassessed as provided in chapter 4 of title 44.