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My answer assumes the tractor is essentially sound, and will start at the proper time. There are many, many things that could have deteriorated during lay-up, but each of them is a separate subject. First, change the oil. There is without doubt condensation in the oil, and you don't want to circulate it throughout the engine. I would also change the transmission/rear end oil, but that is less urgent. Remove the fuel line from the carburetor, and drain all the gas out of the tank into a bucket. Remove the plug from the bottom of the carburetor, and drain it dry. Replace the fuel line. Pour about a gallon of fresh gas into the tank, shake the tractor as best you can to slosh it around, and catch it in the bucket as it drains out of the carb. When the tank is empty, remove and clean the glass bowl under the tank, paying attention to the screen in the bottom of the part the bowl clamps to, and then reinstall the plg in the carb and add a couple of gallons of fresh gas in the tank. Don't fill it - you may have more work to do in this area if things don't work as they should. Then, remove the spark plugs, and dribble a couple of tablespoons of light oil into each cylinder. By "light" I mean something like 5-W30. You'll probably have to replace the battery, so go ahead and do that before it gives you heartburn later on. Check belts and hoses, and coolant. Make sure it's in neutral, and disconnect the PTO. That's the lever under your left leg. If you're not sure which way to move it to disconnect, try manually turning the PTO shaft in both positions, and leave it in the position that lets you spin the shaft. Check the tailpipe to make sure beasties haven't clogged it with nests. Spin the engine in very, very short bursts to distribute the oil in the cylinders, and then slowly increase the length of the bursts in order to get the oil pump to pick up and distribute oil throughout the engine. When the oil pressure gauge shows pressure, that's enough. Then replace the plugs, using new ones if you can. Then start her up, and idle for a bit to make sure oil is fully distributed. When she's good and warm, shut her off, drain out the coolant, and replace with fresh water/antifreeze mix. Don't be surprised if the clutch drags a bit as the rust is wiped off the flywheel. I'm sure I've missed something, and others will weigh in and fill in the blanks.
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