Air filter clean, fuel filter ok? You need fresh fuel, air, spark, & compression to start. Have you checked valve lash?
Listed below are Kohler engine service repair manual in Adobe PDF format that you can download for free. Below we have provided a link to these manuals which can also be download. Click on your engine listed below to download. These service manuals provide general information, adjustment...
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scroll down page to CV15S service manual
See section 11 page 11.15 for valve lash adjustment. If valves are out of adjustment compression release on camshaft will not assist in starting.