In a blender or food processor, combine the milk and masa harina and process until thoroughly combined.
Pour into a medium-size saucepan, set over medium-high heat, and whisk constantly (to avoid lumps) until the mixture comes to a boil, about 10 minutes.
Whisk in the salsa, then taste and season with the salt.
Generously butter or oil a 13 x 9 inch baking dish, then spread half of the potatoes evenly over the bottom.
Spoon half of the tomatillo sauce over the potatoes, then sprinkle on half of the cheese. Repeat with another layer of potatoes, sauce, and cheese.
Bake uncovered until the potatoes are tender when you put a fork into them and the cheese is a beautiful, crusty brown, for 50-60 minutes. Let stand for 10 minutes before serving.
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