Preheat your oven to 400ºF and grease a 9×13 baking dish.
Cut the ends of your zucchini off and slice in half lengthwise.
Using a spoon, scoop out a small amount of zucchini from the center of each half creating a shallow trough the length of each zucchini. Place the zucchini halves side by side in a 9×13 baking dish and brush them with olive oil.
In a medium bowl, mix ground beef, taco seasoning, salsa, black beans, and garlic powder until well combined.
Using a spoon, fill the trough in each zucchini with your ground beef mixture. Top the meat with shredded cheese.
Bake in the preheated oven for 30 minutes or until the zucchini is tender but not mushy.
Remove zucchini boats from the oven and top with onion, tomato, avocado and any other preferred toppings.
Serve warm with lime wedges.