The current plan is to put the cemetery page into a category for the city and a category for cemeteries in the state.
In addition to these two categorizations, should the cemetery profile also go into categories for cemeteries in the county and/or cemeteries in the city? I think that's what you're asking, right?
My thinking is that state lists of cemeteries would be enough, at least for now. As the lists grow we could add county lists as well.
Check out the conversation where we decided this on http://www.wikitree.com/wiki/Project_talk:Categorization and join in if you want to reopen it.