A taxiing light sport aircraft pilot reported a near miss with an aircraft taking off which had skis and was not utilizing a runway.

Narrative

I was taxiing a light sport plane (Aircraft 1) from FBO to Runway 34 on taxiway parallel to Runway 5-23 for takeoff. Taxi and intentions were announced. While approximately 1/2 way along the taxiway to the runway; pilot heard a partial announcement on CTAF stating 'Taking Off.' Pilot heard noise to the right; and observed a high wing plane with skis (Aircraft 2) approaching from 3 o'clock and passing overhead at a height of about 50 FT. The plane appeared to be climbing after taking off. Pilot of Aircraft 1 had observed Aircraft 2 parked near the FBO 1/2 hour earlier. Problem was caused by pilot of Aircraft 1 not being aware of the possibility of an aircraft taking off on from a location that is not on or next to a runway. Pilot of Aircraft 1 was focused on the taxiway; the parallel runway; and the runway at the end of the taxiway. Problem can be solved by plot of Aircraft 1 being more diligent in checking for aircraft taxing off from locations other than the runway. Pilot of Aircraft 2 could take more effort to ensure positive radio communication with taxiing aircraft which could cross takeoff path; when taking off from a location not near a runway.