The answer to such a question changes with time because our experiences and knowledge grow. At this point in time, my answer is that "art is the act of describing an idea by creating something that resembles or reflects that idea."
Describing is essential. I have an idea, whether visual or conceptual, and trying to figure out how to give that idea form through an image created by software is a reasonably accurate summary of me doing computer art everyday. Often, the idea has changed by the time I reach an output that I like, and that, too, is part of art.
Creating is essential. Reading about art is not art until you use that knowledge to create your own art. The act of creating involves your interpretation and your own contribution - and that is when you create your own art.
What is your view or definition of art?