Safety
Safety first. Never start a tractor without first being securely seated in the seat. There is the possibility of the tractor starting and moving forward, with serious injury or even fatal results occurring.
Also, never start a tractor without first determining if oil is present. Severe engine damage may result. Before starting the tractor, ensure that there is sufficient oil in the reservoir by checking the dipstick.
While you are there, check the oil. The oil should appear clean and relatively clear; without debris. The oil filter should also be relatively clean; not excessively dirty.
Next, check if an oil filter date has been recorded on the oil filter. It may coincide with the last oil change date. However, there are no guarantees.