Heat oven to 350º
In 12 inch skillet, cook beef over medium-high heat 5 - 7 minutes, stirring occasionally until thoroughly cooked; drain.
Stir in taco seasoning, water and bell pepper strips. Summer 3 - 4 minutes, stirring frequently until thickened.
Stir in salsa and corn.
Spray 13 x 9 inch (3 qt) baking dish with cooking spray.
Cur tortillas in half; place 6 tortilla halves in bottom of baking dish.
Top with half of the meat mixture.
Sprinkle with 3\4 cup of cheese.
Repeat tortilla, meat and cheese layers.
Spray a piece of foil with cooking spray, cover baking dish.
Bake for 35 - 40 minutes until heated through and cheese is melted.