Preheat oven to 350ºF (180ºC). Grease a 13 x 9 inch baking dish with nonstick cooking spray and set aside.
Place a large nonstick or cast-iron skillet over medium-high heat. Coat the pan with oil and add the ground beef.
Stir for 5-6 minutes until the beef is partly browned, breaking up the meat with a wooden spoon. Strained out any accumulated fat.
Add in salsa, corn and taco seasoning. Stir for 2-3 minutes, cooking until the sauce thickens. Drain any excess liquid. (this will prevent the tortillas from becoming soggy.)
Place tortillas to cover the bottom of the prepared baking dish (You can break the tortillas to cover the gaps).
Top with half of the beef mixture. Then add 1/3 of the shredded cheese.
Repeat the above step (Add more tortillas, beef mixture and cheese).
Then add another layer of tortillas, and finish with remaining cheese.
Bake for 20 minutes until the cheese is fully melted.
Serve warm with desired toppings.