Preheat the oven to 375 degrees. Spray a 9x13 baking dish with nonstick cooking spray.
Brown the ground beef in a skillet over medium heat, breaking it up into crumbles.
Once the beef is browned, drain the fat. Add 1 cup of water and taco seasoning. Stir well and cook over medium low heat until the liquid has cooked away (about 10 minutes).
Remove cooked seasoned beef from heat. Add the drained beans and corn and 1 cup of the salsa to the beef. Stir to mix.
Spread ½ of the remaining salsa (about ½ cup) in the bottom of your baking dish.
Top with 6 tortillas, it’s okay if they overlap a bit.
Then layer with half of the beef mixture, followed by 1 cup of shredded cheese. Repeat with another layer of tortillas, beef and cheese. For the final layer, add the remaining tortillas, then the remaining salsa and cheese.
Cover the baking dish with aluminum foil and bake in a preheated oven for 30 minutes. Then remove the foil and bake for an additional 15 minutes.
Remove from the oven and let rest for 5-10 minutes before serving.
Top with sour cream, fresh jalapeno slices or your other favorite taco toppings. Serve with Mexican rice or side salad.