The place value of the 2 in 324 is the tens place. Imagine you take away the 3 and replace the 4 with 0. It leaves 20 which is divisible by 2. The place value of the 2 in .324 is the hundredths place. Decimal place value is different in that the values are divided by 10. Sorry if this is confusing but that's the only logical way I can explain place value.