Shift the tractor's transmission into neutral and block the wheels to prevent unintentional movement. Remove all of the spark plugs from the engine. Place 2 ounces or more of top cylinder oil into the spark plug bores. Allow an hour or two for the oil to work its way through any corrosion on the pistons and cylinders.
Place a wrench on the crankshaft pulley center bolt and attempt to turn the engine. Use tugging motions on the wrench to break the rust free. Avoid using heavy force, extensions or pry bars on the wrench handle. Such actions can cause the crank pulley bolt head to snap off or damage internal components.
Repeat the oiling and tugging procedure over the course of a few days. Allow time for the oil to soak through rusted piston rings and lubricate the cylinder walls. Add oil to the plug bores as soon as any movement takes place.
Remove the engine cylinder head if you have no success in four or five days of repeated attempts. Inspect the cylinder bores and piston surfaces for any remaining corrosion and apply liberal amounts of top engine oil to these areas. Tap lightly on the tops of the pistons with the end of a hammer handle to help the oil work past any remaining rust. The time required may depend on how long your 8N sat idle.