Preheat the oven to 400 F. Spray a 9x12" dish with cooking spray. Set aside.
Brown the ground beef in a medium pan over medium heat. Once brown, drain excess fat. Sprinkle taco seasoning over meat after just browned. Add in the salsa and stir.
Turn heat to low and let simmer for 10 minutes, stir every once in a while.
Start the layering with 1/2 cup of ground beef mixture on the bottom of the baking dish. Spread out evenly. Top with 2 tortillas.
Taking another 1/2 cup of ground beef mixture, layer on top of the tortillas and spread out evenly. Top with 1/2 of the pinto beans, 3/4 cup cheese and then 2 tortillas.
Repeat the same thing- the rest of the ground beef, the rest of the pinto beans, 3/4 cup of cheese and then the last 2 tortillas. Top with the rest of the cheese!
Cover the dish with tinfoil and bake for 30 minutes. Take off the foil and place the dish uncovered in the oven for 5 minutes with it turned off.
Slice into 6-8 pieces. Top with sour cream, avocado, and fresh squeezed lime juice. For added spice drizzle with hot sauce!