This kind of thing happens sometimes in Maryland because the state laws have created a process to obtain clear title to a derelict boat that is very costly. It can cost a marina owner $2,000-$3000 to obtain clear title on an abandoned boat. This just adds to what they have already lost in slip/storage revenue. In the case of a larger, more valuable boat they may break even on the sale of a neglected but restoreable boat. That's not likely on a neglected 26 foot fiberglass sailboat of any make. The responsibility lies with the owner who walked away from an obligation to dispose of the boat properly through a sale or donation.

Check your local laws carefully before you do anything. Make sure you're on solid legal ground before you commit to the major effort this one will take.