Preheat your oven to 425 F.
Lightly spray a baking dish with olive oil non-stick cooking spray.
Add all of the tots to the pan and bake them for 10 minutes.
Remove and set aside.
In a large skillet, brown your ground beef and drain off any excess grease.
Add in the taco seasoning, 1/3 cup water, and 1 cup of salsa.
Mix everything together until well combined.
Remove half the tots from the pan, leaving one layer to cover the bottom of the pan.
Top with the ground meat mixture.
Spread half of the cheese over top of the meat.
Add a second layer of the tots to the casserole.
Top with the remaining cheese.
Cook for 20-25 minutes, until the cheese is bubbly and tots are cooked through.