JAS,
First, drain the fluids and replace...filters included.
Visually check the wire harness to make sure there are no visible exposed wiring. Drain the fuel tank and, if possible, use one of the fuel tank cleaners to clean it out. Gas turns to tar after a few years. Remove and clean the carb float bowls DRAIN THE TANK AGAIN BEFORE you attempt a "turn it over"... Check ALL fluids for metal fragments...
Once this is done, put a SMALL amount of fuel, a gallon or so, in the tank. Charge the battery and turn the key to 'ON' <u>not</u> start. The fuel pump 'should' click, click, click....CHECK for fuel leaks and repair as necessary...
Once this is done, MAKE SURE that you have a fire extinguisher in your hand and turn the key to start...
If I have missed a point... I am all ears /bcforum/images/%%GRAEMLIN_URL%%/smile.gif
Good luck, Sir....