Being an X300, I'm assuming it's not very old, less than 10 years. I don't know when JD introduced the X300's. All of the safety switches are working correctly as it shouldn't even turn over, I am also assuming here that you connected the jumper battery to the tractor battery rather than to the starter solenoid. I agree with the suggestion of disconnecting the kill wire on the magneto. If it does start, all you have to do is touch the bare end of that wire to anything metal to stop the engine, just be mindful of the spinning flywheel that will be in view and easy to get your fingers into. Just because it has gas doesn't mean it is getting fuel. It could be your fuel shutoff solenoid has crapped out, your fuel filter could be plugged, or the vent cap on the gas tank could be plugged creating a vacuum in the tank as fuel is removed while the engine is running. If there is a vacuum in the tank, the fuel pump would not be able to pull the fuel out of the tank.
Start simple and look at the most obvious items first, then move on to the more complex systems as you work your way through the tractor.
Oh, I forgot to mention that when you disconnect the kill wire on the magneto, you are literally separating the engine from the rest of the tractor. All of the safety switches will no longer be functional. Make sure the blades are off and the parking brake is locked.