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Preheat oven to 350 F. Spray a 9x13 baking dish with cooking spray.
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In a large skillet over medium heat, add the ground beef and break it into crumbles. Cook until there is no longer any pink, about 8 to 10 minutes. Drain any excess grease.
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Add the taco seasoning, water and refried beans. Break up the refried beans and mix it in. Bring to a simmer for 10 minutes until thickened.
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Remove from heat and add one cup of the Monterey Jack cheese. Stir it into the meat mixture and set aside.
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In a separate skillet or small stock pot over medium-low heat add the butter and let it melt.
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Add the flour to the skillet and whisk until combined. Cook for 1 minute.
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Slowly stream in the chicken stock and heavy cream to avoid lumps. Take off the heat and add 1 cup of the Monterey Jack cheese, green chilies and sour cream. Stir until the cheese is melted.
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Add ½ cup of the sauce to the bottom of the baking dish.
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Place a tortilla on a clean work surface and add some of the filing.
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Fold the two outer flaps of the tortilla over the filling. Tightly roll the tortilla into a little package.
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Place it seam-side down into the baking dish and repeat with remaining tortillas and filling.
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Cover the burrito with the remaining sauce and top with the remaining cheese.
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Bake uncovered for 20 to 25 minutes until bubbly. Turn on the broiler to high and broil cheese until browned.
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Garnish with the cilantro, sour cream and tomatoes. Serve immediately.