(a) For the purposes of this subchapter, in determining the total area of real property used actively and solely for agricultural or horticultural purposes there shall be included the area of all real property under structures and improvements, such as barns and sheds, used in direct connection with such purposes; but real property under, and such additional real property as is actually used in connection with, the dwelling including real property used for lawns, flower gardens, shrubs, swimming pools, tennis courts, access roads, and for like purposes related to the use and enjoyment of the dwelling, and any other area of real property not used actively and solely for agricultural or horticultural purposes, shall be excluded in determining such total area.
(b) For the purpose of determining whether real property qualifies for the exemption granted under this subchapter because of its use actively and solely for agricultural and horticultural purposes, the tax assessor shall make such determination for each and every tax year for which such exemption is sought and he shall make such determination only after written certification of use by the Commissioner of Agriculture.