Super Dave,

Disconnect the steering linkage arm from motor.If the motor moves by hand then it's a frozen cable in the tilt tube(like u said).If the motor does not move after disconnecting all steering from motor.Then,the steering shaft(vertical)that runs through the motor bracket is seized.Try penetrating oil,heat,grease any fittings.There is a product called PB Blaster that works great.If any fitting does not accept grease,use heat on the area,then grease while still warm(hot).
