Let ℓ be a rational prime. Previously, abelian ℓ-towers of multigraphs were introduced which are analogous to Z ℓ -extensions of number fields. It was shown that for towers of bouquets, the growth of the ℓ-part of the number of spanning trees behaves in a predictable manner (analogous to a well-known theorem of Iwasawa for Z ℓ -extensions of number fields). In this paper, we extend this result to abelian ℓ-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 ℓ 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.