I have a similar boat (the 88-92 20' Sundowners and Horizons use the same hull with a different top cap) and I've replaced much of the deck, repaired stringers, replaced all the seating, and upgraded some of the electrical (dual battery system, new batt cables, etc). Original engine and drive still. I'd let it air out really well, my main concerns given having it covered with tarps is mold, mildew and rot, esp in a damp climate like here...
Ask away any questions....
I'd figure on airing it out, taking up the cover over the gas tank, getting whatever is in the tank pumped out, getting the tank cleaned, rebuilding the carb, checking the fuel lines all before even trying to start it. I'd also replace the anti-siphon valve on the gas tank, I bet it's rusted internally unless you are in a dry climate.
Then I'd remove the spark plugs, and spray penetrating oil in the cylinders and let it sit for a few days, before trying to spin the engine over manually with wrench. IF you can't get it to turn over then you have to get a mechanic involved, the engine will have to come apart to get the rust off the cylinders and piston rings.
The drive, you will have to replace the impeller and gaskets as a minimum and make sure there is oil in it before firing up the engine.
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), that can help you out, once you get into it.
