I just think its a hoot! Its so neat and campy. A 30 something year old woman dressed up as an old lady. Everything on the show screams provincial- but thats what makes it so funny. Because they live in this small town called "Raytown", everything in the town starts with Ray something or other. Like the Hospital is called "St Rays".

They are the classic dysfunctional family.
And having Betty White and Carol Burnette as guest stars put it in classic tv mode.
I also liked the sketches on the CB Show.
Mama's Family is so underrated though. To think folks prefer that Sienfeld or Friends compared to this hilarious sit com is beyond me.