Ensuring that new customers connecting to a utility system pay their fair share of asset costs is essential to maintaining equity for both current and future customers of the utility. The approach and assumptions used to arrive at these charges are as important as the charge amounts. This paper discusses how Gresham, Oregon, faced with serving 2,400 urbanizing acres, recently completed a comprehensive review and update of its system development charges, which were ultimately supported by the building community as well as the City Council even though some charges more than doubled. This success was testimony to an effective process for arriving at broadly accepted results. Includes tables.