In a large skillet over medium heat, brown the ground beef until fully cooked, about 5-7 minutes. Drain excess fat.

Add the black beans, refried beans, corn, salsa, cumin, and chili powder to the skillet. Stir to combine and heat through for another 5 minutes.

Preheat the oven to 350°F (175°C).

In a 9x13 inch baking dish, spread a thin layer of the meat mixture on the bottom.

Layer half of the tortillas over the meat mixture, followed by half of the remaining meat mixture, and then half of the cheese.

Repeat the layers with the remaining tortillas, meat mixture, and top with the remaining cheese.

Cover the baking dish with aluminum foil and bake in the preheated oven for 20 minutes.

Remove the foil and bake for an additional 10 minutes, or until the cheese is bubbly and golden.

Let the casserole cool for a few minutes before serving.