Pretty much any tire that has been sitting on a car for that long is toast. Dry rot and flat spots are inevitable when this sort of "care" has been inflicted upon a car. You cannot drive on flat spots unless you want to totally demolish your suspension or have some sort of death wish.

As far as mechanicals...make sure you change all the fluids, even the blinker fluid. I'm sure the fuel filter(s) will be toast. Also check for moisture in the interior. Lots of times even in sealed cars moisture will build from the changing temperatures and mold will start growing. Look under the carpets and "follow your nose". Where there is moisture and mold, there is surely the early stages of rust.

What kind of car is this, and where is it?