[Mr. Sandman]

They send them to the crusher. It costs few hundred to 1K/boat depending on the size of the boat but its gone. Other popular methods of boat disposal (all bad) options are:

They burn like a sombitch once they get going.

Put a lot of cement blocks in it and make your own private deep water fishing reef.

Strip all the numbers and take it to a town parking lot late at night and abandoned it. Now it becomes their problem. You can not believe how many actually people do this at the boat ramp near me. It has become a real problem for the town. What happens is once they decide to clear them out, everyone comes out of the woodwork and drops off their crap. Many towns have installed cameras down there now to nab dumpers.

Drive it to someone's else vacation home who is not there in the off season and leave it parked in a driveway as a "gift". You can also leave it at their dock.

Set her free to float around and see the world.

Put it in the water, tow it to a someones mooring in the off season and say goodbye.

Tie it up to a town dock and say goodbye.

There are others but I would suggest you dispose of it properly and absorb the cost. I know about these sleazy ways people dispose of boats because I was on a harbor committee and had to deal with people who just drop their stuff off for someone else to dispose of it for them. One year we had 6 boats people dropped off on town property for us. Cost the town a pile of $. There are now things in place to nab these guys but I am sure there are ways around it. I never understood why people do these things but they do.