Super King Air 200
Flight Crew Instrument; Flight Crew Private
Flight Crew Last 90 Days 30; Flight Crew Total 1600; Flight Crew Type 160
Communication Breakdown; Confusion
Conflict NMAC
Flight Crew Executed Go Around / Missed Approach; Flight Crew Took Evasive Action
Human Factors
After entering the pattern at S50 there was a helicopter on downwind landing for Runway 34.  I had the helicopter in sight and flew the pattern to it.  As I turned final the helicopter seemed to be taking a lot of time and I couldn't tell if he was going to land on the runway or on the taxiway so I inquired if he was landing on the runway.  He responded that he was going around.  I continued with the approach. The aircraft I was flying has poor visibility forward during landing.  In the round out I caught sight of the helicopter about 1/2 to 3/4 of the way down the runway between 50-100 feet AGL and apparently stationary.  I executed a go-around; sidestepped to the left to avoid a potentially dangerous situation; and advised the helicopter to go right.  After I landed I was met by an NTSB inspector [who had witnessed the event] who said that they had been having issues with helicopters and I should stop by the airport office and report this incident.  I do believe FAR 91.126 instructs a helicopter to avoid the flow of fixed wing aircraft.
A King Air pilot executed a go-around when the helicopter on approach ahead of him was hovering at low altitude over the runway as he was in the flare.