Almost all the fluids, tires, check for the leaks, ....

After all the fluid changes and before start up, disconnect the coil wire at the distributor, make sure its wrapped in a cloth so it doesn't ground and using the starter, spin the motor over until the oil pressure light goes out. Now, you've got lubrication and won't have a dry ( and damaging) start.

Make sure the engine is not seized, you should be able to rotate in in its normal direction using a wrench on the vibration damper bolt. (Easiest if plugs are removed.) If the engine doesn't turn pour some Marvel Mystery Oil into the cylinders and let it sit for a few days. Repeat as needed until the engine can turn over by hand.

As has been stated, change all fluids. Change the oil filter as well, the paper element may be disintegrating at this point and you don't want that debris clogging up oil passages. Unless empty when stored, the gas tank and fuel system will be a mess and will need to be cleaned out. You can do the first start feeding the fuel pump from a bottle of gasoline.