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The magical school of necromancy is not inherently evil.
Whether or not animating corpses as undead creatures is evil depends on the game-rules of your campaign world. In canon Golarion, animating corpses through necromancy is an inherently evil act.
In my version of Golarion (i.e. in my home game), the dark magic used to animate a corpse uses Evil energies from the Lower Planes. The act also messes with the normal Order of Things, which makes Pharasma unhappy. I also say that creating undead pulls a fragment of a living soul and binds it to the undead. In the case of mindless undead, this doesn't prevent the soul from being judged and sent to its destination in the Great Beyond, but does diminish that soul in some way. This also means that unintelligent undead hate and envy the living in an instinctual way, and will seek to destroy life when not controlled by magic. Creation of sentient undead corrupts the soul of the creature, retaining it in the ghoul/mummy/vampire/etc, turning it evil (usually).
The other thing about animating the dead: it's desecration of a corpse. Would you want a necromancer to make the bones of your dead husband, mother, or child dance like a puppet? The dead should be respected, and animating them to do your bidding is anything but respectful.
I happen to like the "undead are almost always evil" concept. However, if you want to use a different metaphysical backdrop in your campaign world, go for it!