Small Engines (Lawn Mowers, etc.): R70 John Deer no spark, john deer, safety switches

Question
I just got a John Deer R70 giving to me that sat outside for about 3 years. He told me it started last time he tried it. He gave it to me because the steering was broke. I got it home change the plug took the top off and sanded down the magnet. I still don't have any spark do you have any suggestions ? Its 8 horse B&S
I don't know much about small engines at all.

Answer
Go to the governor panel and remove the white wire. The governor panel is where the throttle cable is attached. Try it now . If you have spark the problem is in the tractors wiring and safety systems. If you have no spark replace the coil. If you have  spark test the safety switches. By the way the magnets and flywheel are cast iron and are probably rusted again all ready. If this mower has sat for 3 years it will definitely need to have the carb rebuilt.