Be sure the engine turns over freely and has some compression. Take the carb apart and clean all parts and make sure the needle seat, needle, main jet, low speed jet, etc are clean and open. New fuel line. Probably3/16". Inline aftermarket filter. Clean the tank and make sure the petcock works. Check for spark. Be sure the on/off switch works. New spark plug. New air filter. The exhaust port could be stopped up with carbon. That would require removing the muffler and cleaning. Run high quality 2 cycle oil. 32:1 is Lawn-Boy's recommended ratio. Forget the electric starter until you get the thing running. I'm assuming it has a working rope starter.