To add on to Mikes answer: Next you'll probably find that the carb is full of varnish. (a thick sludge left behind when gasoline sits in a puddle for a long time). You'll probably end up having to disassemble and clean it out, you may need to by a carburetor rebuild kit. (probably)
Next, there's a good chance that the rodents have damaged the wiring. With the plug out where you can see the tip, but the threads touching the metal of the engine, you should see spark when you kick the engine over. (google it for a better description) You have to have spark for the engine to run.
Finally, whatever was wrong that caused the bike to be parked 20 years ago: is still wrong now. You'll have to find and fix it..