For me Kyoukai no Rinne first two seasons were a huge disappointment, expecially the characters, extremely annyoing and unfunny.
I'm used with Takahashi's works, her slowpaced romance stories and her comedy used to be part of my childhood with Ranma 1/2 or Maison Ikkoku, so I really couldn't drop the show because gave me nostalgic feeling.
Since I went trough the hurdle to watch 50 episodes, I decided to give the last chance to the third season and so far I see a huge improvement in characters and comicity.
The biggest problem of the show was the relationship between the characters, Rokudou always trying to solve the
misunderstangins with Mamiya and screaming here and there Mamiya hundreds of times each episode started to get to my nerves. (similar to InuYasha)
That was not the only problem, like I said before the comedy aspect of the show was horrible, while in her other's works was spot on or just avarage, here felt a lot forced and annoying.
Now better starts introducing the show for people who havent seen the first two seasons, which personally I feel like they could be skippable.
In a world were shinigami helps spirit to reincarnate, we have Rinne our main protagonist who's poor and for money he's willing to help anyone.
With the help of tools (that you have to buy in the alternative world where Rinne used to live) and his scythe Rinne goes to the human world to be a better shinigami and gain a better position in the world of shinigami so he can pay the debt is father left to him.
I really like the art, classic character's eyes, hair,... from the 90's modernized with 2016 visuals, very colorfoul and detailed.
I start with the opening and the ending, which are not that good, still catchy and not horribles to hear. The voice actors do a fair job. Sound effects on point, background music avarage and not really helpfull to set the mood.
Characters (2.5 first two seasons-7 third):
Like I said in the introduction the characters improved greatly, they stopped being annoying and thanks to that the comedy effect improved also.
Rinne somewhat grow from a kid head over heels for Mamiya to a more mature kind of love, Juumonji doesnt even fight anymore with Rinne for the attentions of Sakura, but to be fair the previous main characters lost a lot of screen time, except Rinne obviously.
Like in the others season we have new characters "replacing" the others side characters in the previous season, which keep the anime "fresh" and more enjoyable.
So far the anime has become more enjoyable and funny for every target, before it was a childish, unfunny and extremely annyoing.
I recommend to put your kids in front this show, they probably will like it a lot, as for more mature audience I suggest to skip totally the show if you havent watched the first two seasons becuase it's a shame to skip the first two seasons who introduce (expecially the first one) the characters, just to enjoy the third one. It's clearly soon to judge the show as a good one, but so far, compared to the previously two seasons this is a lot better.