It seems this can happen anywhere, but not every time.

 Occasionally when after I get out of a boat (I believe any type) the boat turns invisible but is still there, like a 'ghost block.' I am unable to break the boat, reenter it, or pass through the area it is. If I attempt to walk on the boat, my character moves slowly and seems to 'twitch' back and forth as the game attempts to figure out where I am.

 Sometimes the boat appears, if you watch you can see it make a direct beeline from the starting location you were at to the point where you dismounted; the boat will essentially teleport to the dismount spot. When it does, you can break it and take it.

Other times it takes too long to 'warp' and I exit the world and reenter, to which the boat appears.

I'm not sure if frame rate affects the glitch, I tried recording it but of course then it never worked. When I was recording I was getting about 42 FPS.