It's kinda weird to say this is but the quick and dirty impression of this show is it's season 1 of the TV show but with a touch of modern animation for the show. That's basically the rough idea of 2nd season of You're Under Arrest. This is a good or bad thing for people who are watching this show but I guess we need to start from the beginning.
The story line of this 2nd season is basically the same from the 1st season. You follow Miyuki and Natsumi in their "adventure of the day," situation which they need to solve as a police officer while at the same time get help from their college from they police station. Along the way, life throw a cure ball in their life after work which both need to solve together. That's basically the main idea of the show for the 1st half of the show. Everyone in the show from the 1st season is here also and the chemistry between Miyuki and Natsumi when work together is in here too. Not saying they isn't new characters as they is few but they're not really too major except for few which play a bit role later in the show.
The major different is one of the character in the show from season 1, Saori, is now a new police officer for Bokuto Station's Traffic Division and she become one of the secondary characters you follow a lot in this season. Not saying Miyuki and Natsumi is now taking a back seat as they're still the major player for this show but you will notice Saori a bit here as she is kinda the glue that hold both main characters in the show and you will notice it a lot around 3/4 of the show.
Another major different in this show is they is more multi episode which contain quite a bit of major character development. This is mostly coming toward Miyuki and Natsumi character as Miyuki is leaving the police force for training and you see her co-workers/ friends and Natsumi(mostly) is trying to cope with this issue and question themselves of how they will work together when Miyuki.
For animation, it's much more nicer than the season 1 TV show but still didn't beat the OVA version. It look fine and workable for the most part but you do wish the animator spend a bit more time on the character or the background.
For the music, it use a lot of the soundtrack from season 1 and even the OVA which isn't a bad thing as I am starting to like it quite a bit. They is some new music here but nothing that stand out as I am watching the show. Only the old song from previous show stand out much better here.
So, it come down to who will like this show. Like I say in the beginning, this show is season 1 of the TV show but with a touch of modern animation. I guess this is a where you notice some minor issue. It repeat few of the idea from season 1 into here. This isn't really a bad thing but it does feel a bit repeat on idea here. Hell, even the major event in the later of the show have been used before in the OVA but this time it spread out more here which is fine. I guess if you're coming into this show and want the same feel that you love in season 1, then you will most likely will like this show. But, if you want more than what you got from season 1, then you will be more disappointed as they don't bring many new ideas on the table when making this show.
Still, it's a fun show to watch and would recommend people to watch it but only if you want the typical, "adventure of the day" plot line with maybe some deep character development in this show.