I encountered pretty much the same situation with a Super H that sat unused the the back of an aunt's barn for 10 or so years. My son and I successfully got it going by doing the following: 1 - Drain the oil, install a new filter and refill the crankcase with fresh oil. If the tractor has live hydraulics check and refill the hyd reservoir. 2 - Remove the spark plug and squirt a couple ounces of motor oil into each cylinder - leave the plugs out for now. 3 - Remove the valve rocker box. Dump a quart of fresh oil over the rocker assemblies and leave the cover off. 4 - Using a hand crank, turn the motor over a few revolutions. Observe each pair of valves looking for any that are not moving (stuck open). If any are stuck try to free them up with some light tapping or turning with a vicegrips. 5 - Once your are satisfied the top end is OK, replace the rocker box, stick a new battery on and try cranking the motor (spark plugs still out). Crank until the oil gage registers anything above 0. This is to precharge the filter and internal oil passages. 6 - Remove the sediment bowl under the tank and clean it out. If there is any gas left in the tank, drain it out and discard it - it'll be NG. Reassemble the sediment bowl - good idea to use a new gasket when you do. 7 - Dump a few gallons of fresh gas into the tank and open the fuel shutoff. If you are lucky the carb won't begin dripping gas. If it does, shut off the gas and plan on doing a carb rebuild because the float is stuck. 8 - If the radiator is empty, fill it to about 1" of the top with plain water. 9 - Replace the plugs (recommend installing new ones....). 10 - Cross you fingers, turn on the ignition and crank her up. If you are lucky you'll be rewarded with a large cloud of oily blue smoke and a running tractor. Once you get it going, check for oil pressure, oil and water leaks. Good luck!! PS - The 300 was never offered with a CD player. However "open air conditioning" was standard equipment!
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