Nice bonus on the house purchase!
First off, don’t try to start it or turn it over right away. Pull the spark plug and dribble in a table spoon of engine oil then a couple shots of penetrating oil. Let it sit at least a week, then turn it over by hand. If that seems smooth, take the carb off and thoroughly disassemble, clean and put in a rebuild kit. When it’s turn over time, first check for spark with the plug out. If you have spark, feed it some fresh gas from a small, clean tank or bottle. The tractor looks well cared for and unmolested just judging by the pictures. Well worth the time!
It might be a smoker that needs a rebuild, or have a major engine issue. Good also be they got a new mower and just parked that one. Good luck!
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