On abelian $\ell$-towers of multigraphs III

Let $\ell$ be a rational prime. Previously, abelian $\ell$-towers of multigraphs were introduced which are analogous to $\Z_{\ell}$-extensions of number fields. It was shown that for towers of bouquets, the growth of the $\ell$-part of the number of spanning trees behaves in a predictable manner (analogous to a well-known theorem of Iwasawa for $\Z_{\ell}$-extensions of number fields). In this paper, we extend this result to abelian $\ell$-towers over an arbitrary connected multigraph (not necessarily simple and not necessarily regular). In order to carry this out, we employ integer-valued polynomials to construct power series with coefficients in $\Z_\ell$ arising from cyclotomic number fields, different than the power series appearing in the prequel. This allows us to study the special value at $u=1$ of the Artin--Ihara $L$-function, when the base multigraph is not necessarily a bouquet.