No, I don't believe it's intenteded to be a comedy. But it's not a 'horror'-flick either.
It's a kind of a ö-class gore-splatter, which doesn't even try to be realistic, but isn't trying to be funny either.
I find the movie amusing, and entertaining, to a level that I think it's good.
The first of the trilogy (night of the living dead) I think was supposed to be scary, the two sequels were just for entertainment.
Of course, it could be that the movie was ridiculing something, and was supposed to be funny, and that I'm wrong.
//edit:
imdb lists it's genre as comedy.
http://www.imdb.com/title/tt0077402/
So I guess it was a comedy then.
//edit2:
Haha, imdb lists the remake as 'drama'

Guess movies are what everyone makes for themselves. Where others see tragedy, others see humor...