Lake County, a body corporate and politic and a legal subdivision of the state of Utah (the. "County"). The Quotient of Powers Property states that when dividing two exponents with the same base, you can subtract the exponents and keep the base.(2) Students will develop understanding of why division procedures work based on the meaning of base-ten numerals and properties of operations. The intent of these standards is to emphasize particular aspects of valuation that pertain to real property assessment in Utah. How do you handle the exponents? What do you do with the coefficients?