Moving a Gravestone
To move a gravestone or urn, simply click on it and choose Move This Grave or Move All Graves. Then you will need to pick which community lot you want to move the grave too. The grave will show up near the phone booth at the lot you picked. You can always go into build mode from the neighborhood screen at the community lot to move the grave.
To create a cemetery, you just need to design or pick an existing lot where you want to keep all your graves for the neighborhood. You can then put fencing up, statues, flowers, trees, and anything else to decorate the lot. Maybe even keep on cemetery for rich wealthy sims and one for poor sims, or perhaps one cemetery just for a large family that controls most of your neighborhood.
Ghosts normally do not like living on a lot where a family member does not live. Ghosts are bothered like this when they live on a community lot.

