It really all depends on how it was winterized. If it has antifreeze in it, just drop it in and fire it up. You should be able to uncsew the sea strainer(clear plastic canister with a mesh screen in it) and look/smell it if it has fluid.. I think it is generally red in color..If there is no fluid, it was probably drained, in which case, view the winerization docs in the maintenance section of this site.to make sure all the manifold plus and block plugs are in and tight, etc...
There are about 100 ways to winterize, so best bet is to call previous owner and find out how he winterized it. I've heard some folks shove towels in the exhaust port to keep critters out. Don;t want to fire it up if that's the case..