Hi Woody, Welcome to LTalk.
I've started many engines that have sat for long periods. First thing to do is clean the rings and cylnder bores of any rust and corrosion. Pull the plugs and fill the cylinders with AutoTrans Oil or Prefferably something like Rislone which is specifically for cleaning upper cylinders, you can also use WD40 or Marvel Mystery Oil or 3in1 Oil. Once all the cylnders are full let stand for a couple days while you drain all the old gas, charge the battery etc. Then intially turn the egine over a few times with the flywheel....once you have the engine turning freely cover all the Spark Plug holes with rags and crank a couple times with the starter. After all the oil you poured in the cylinders is pushed out and the engine has cranked over a few times add more oil to the cylinders, let stand awhile and repeat the cranking for a longer duration. If everything looks good to go at that point, install plugs and to start. Warm engine for a few minutes, provided it has oil pressure then shut off and change the oil and filter. Start again and slowly break the engine back in making sure not to overheat, no fuel problems and good oil pressure. Tune as necc. from there.