Art is often an expression, often made by a human. Some art removes expression and is not made by a human. So how do we view?
When we look at art one often feels too uneducated or excluded to make judgement of taste (if they have not come from an arts background). Taste being whether or not it is good or bad in your opinion. However it's quite simple and art is not for the elite anymore, with the exception you do need capital or barter to buy/acquire art. To view a work and have an emotional engagement with a piece of art costs nothing. With the Facebook and Instagram era upon us, it is quite simple to like or dislike something and that same principle is what you need to view art.
Language and discussion on art is different to viewing art. If you wish to have a conversation with someone about art it is still simple.
Subject matter: is what the work depicts if it depicts anything
Technique: is it a painting with brush strokes, is it a sculpture carved from wood, is it a photo and how they captured the light, is it ceramics, drawing etc etc
The message: what do you take away from the work? Is there a plaque describing what the work is about? Is the artist talking about their work?
The colour: what colours or lack of colours do you respond to and why? Eg it's a grey colour scheme with a touch of yellow that makes it interesting. Do you just like the color red because it's your favourite.
How it makes you feel: do you love it or hate it? does it make you happy or sad? does it remind you of something in your past? Does it make you laugh? It's okay to laugh at art cause not all art is serious even if everyone else looks at the work seriously. Truth and honesty in how you feel rather than pretending to feel will communicate your passion or dispassion for the art.
One final note, if you have been invited to an exhibition opening wear whatever you like, take that glass of wine they're offering and sip casually while looking at the art. If it's took awkward go outside for a "phone call" or a "cigarette" and leave after the speeches as courtesy and respect to the artist whether the art is or isn't in your taste.