Rod,
I just worked on a buddies boat when I was on leave and the motor had not been ran in two years. All I did was drain the tank, replace the primer bulb, the filter, and had to replace the electric pump because it had locked up. After all that we put in some new fuel and took the boat to the lake. Ran like a top. The I serviced the lower unit and plugs then had a (better qualified marine mechanic) replace the water pump. Motor is good to go. Hope this helps you out.
"If people concentrated on the really important things in life, there'd be a shortage of fishing poles."
Dave