DEPARTING AN UNCTLED FIELD IFR; PLT BACK-TAXIES ON THE ONE RWY AND CONFRONTS AN INBOUND IFR ACFT JUST IN TIME TO EXIT INTO RUNUP AREA AHEAD OF THEIR ARR.

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VYS IS MY HOME BASE. IT IS AN UNCTLED ARPT WITH AN AWOS. ONE RWY; 18/36. RWY 36 HAS A PARALLEL TXWY; RWY 18 DOES NOT. I RECEIVED MY WX BRIEFING (DUATS); FILED A FLT PLAN AND GOT MY PLANE READY TO GO. MY PRACTICE IS TO TAXI TO THE ACTIVE BEFORE CALLING FOR A VOID TIME CLRNC SO THAT I TIE UP THE ARPT FOR AS SHORT A TIME AS POSSIBLE. I ANNOUNCED ON THE UNICOM THAT I WAS BACK-TAXIING ON RWY 18. I WAS BACK-TAXIING ON RWY 18 WHEN AN ACFT ANNOUNCED THAT THEY WERE ON A 2 1/2 MI FINAL TO RWY 18. THEY CALLED RIGHT BACK AND ASKED IF I WAS STILL ON THE RWY. I REPLIED THAT I WAS BUT WOULD BE OUT OF THE WAY IN TIME. I WAS OUT OF THE WAY -- BUT BARELY. JUST AS I TURNED IN TO THE HOLDING AREA THEY POPPED OUT OF THE CLOUDS AT ABOUT 100 FT AGL; LESS THAN 1/8 MI AND ABOUT 100 FT W OF THE RWY. HE CORRECTED HIS APCH AND LANDED. THE WHOLE INCIDENT LASTED ABOUT 1 MIN. I MADE A POOR DECISION: 1) I EXPECTED TO SEE THEM LONG BEFORE I DID AS THE AWOS WAS RPTING 600 AND 2. 2) I THOUGHT I HAD MORE TIME TO TAXI BECAUSE THEY SAID THEY WERE 2 1/2 MI OUT. I WAS WRONG ON BOTH COUNTS. TURNING BACK WAS NOT AN OPTION FOR ME AS THAT WOULD HAVE TAKEN LONGER THAN CONTINUING TO THE HOLDING AREA; BUT I COULD HAVE PULLED OFF INTO THE GRASS. I SHOULD NEVER BE IN THAT POS AGAIN BECAUSE FROM NOW ON; AFTER ANNOUNCING THAT I AM GOING TO TAXI ON THE ACTIVE; I WILL STOP AND WAIT FOR A TIME TO SEE IF ANYONE SAYS THEY ARE ON AN APCH. HOWEVER; IF SOMEHOW I AM IN THAT SITUATION AGAIN; I WILL IMMEDIATELY EXIT THE RWY. THERE SHOULD HAVE NOT BEEN ANY IMMINENT THREAT OF AN ACCIDENT AS HE COULD HAVE GONE AROUND. HOWEVER; IT APPEARED THAT HE HAD NO INTENTION OF DOING SO.